State of Arkansas 

Jurisdiction: N-1 tt-b ( G{/f ttf:J Typeoflevy: --~L~o~ca~I~S=a~le~s~a~n=d~U~s~e~T~a~x __ ___ 

Enactment Date: _ ___,_/_-....~../_"'""'g"---'-7 __ Ordinance No. () -fb ~ 17 Tax Rate: __ /_ . ..!,.(;__ 

Purpose and Use of Tax: 

ov 

Applicability of Tax: General sa es & use tax- Applies to all goods and services taxable under state law. 

Administrative Costs: 3% of gross collections withheld by the state for administration of the tax. 

Credits or Exemptions: Tax subject to same credits & exemptions available under state sales & use tax law 

Subsequent Amendments and Amendment Purpose: 

1. Date: ---------- Amending Ordinance No.------------

Purpose of Amendment: 

2. Date: ------- --- Amending Ordinance No.--- ---- --- -

Purpose of Amendment: 

3. Date: ---------- Amending Ordinance No.---- --- ----

Purpose of Amendment: 

4. Date: ----------- Amending Ordinance No.------------

PurposeofAmendment: ------------- ------- --------

Is the tax on aviation fuel distributed for airport related purposes: Yes or No P- If No, state reason 

for belief that the tax is;randfathered. 

hf o .{I) 0{, T · ftrrv:--t1 c! /-v hv-'1 . 

The state of Arkansas administers local taxes for all cities and counties in this state and commits that the 

Arkansas Department of Finance and Administration will notify the FAA of any subsequent amendments 

to this tax that could affect grandfathered status. 

J:J-)7/?5 ;> I John H. Theis, Assistant Revenue Commissioner Date 
---

o.StORDINIIN::E NJ. / q OF 1986 

Ali 

TAX,· 

OIDINANCE J:.EilYlm A mE PE!ONr. CXlJNI'Y SALEs l\IV USE 

CliLI.D(; !!OR Ali EJ:B:!l'ICN, EST1\BLISHIN3 WE DATE OF 

'lliE mrn, l\IV TilE~ DIITE OF TilE TAX 

W!lEREAS, the General Assatbly of the State of Arkansas has enacted 

a la.w (l>ct 26 of 1981, 1st Ex. Session, as amen:led) autb:lrizing counties 

to adept a local sales and use tax in order to provide a stable rource of 

revenue to fiJlanc:a local gooemrent services; and 

~. there is a great need of funds for the establish!oont and 

maint.ellarla! of a county sanitaJ:y landfill and inprovarent of other county 

services within the CCJunty of Nevada, and, there are rot sufficient funds 

available to the <bunty for these pw:poses. 

!Oi', THEREFORE, BE IT ORDAINED BY WE c;vomM <XXJRr OF NEVl\llA cnJNl'Y, 

SECI'ICN 1: '!hat a looal sales tax at the rate of one percent is 

hereby levied on the receipts fran the sale at retail within the County 

of Nevada of all items ..nich are subject to taxation un:ler the Arkansas 

Gross Receipts Act of 1941, l\ct 386 of 1941, as said Act has been heretofore or nay be hereinafter amen:led; and a local use tax is hereby levied 

on the storage, use, or other OOt\S\.Illltion within the County of Nevada 

or tangible personal property purdlased, leased or rented fran any retailer outside the State of l\l:l<ansas after the effective date of this 

ordinance at the rate of one percent of the sale price of the prqlerty, 

or, in the case of leases or rentals, of said lease or rental price. 'lhe 

OJutlty shall rebete any sales or use taxes paid to the County in excess 

of $25.00 on a single transaction. 

SEX::riCN 2: An election is hereby called for the pw:pose of re-

£erring to the pecple of the County of Nevada the question of whether or 

not the one percent sales and use tax levied un:ler Section 1 hereof should 

be adopted. This election shall be held in ccncert with the state and 

county general election to be held on the l' .pi day of 4ft: , 1986 • 

SECI'IOO 3: 'l'he tax levied under Section l shall be effective only 

if approved by the pecple of Nevada County at the election called for under 
Page 2 

Section 2, and, if so aw~ shall bea:tne effective on the first_day 

of the first calendar IIOilth after the expiration of thirty (30) days 

f 

a following the .,.U,lication of the Coun 's Proclamation of the results of the election, or, if there is an election oontest, the first day 

of the first calendar IIOilth after the final court decision. 

PASSED on the // day of c:Z~ift_J-1986. 

~:~~~ 

ATI"ES!": ~f~~.g 

'!he undersigred County Clerk of the County of Nevada, state of 

Arkansas, hereby a.rtifies that the fo~ pages are a true and 

carpared CXJpy of an <Jrtlinarnl passed at the general rreeting of the 

NeVada County Quorum~ held at 7:00 p.m. on the llst day of July, 

19S6, at the regular meeting plaos at the Quorum Court, and that the 

Ordinance is of record in Book No~ -"A __ ., Page 202 , llCJW in my 

possession. 

Given under my hand and seal of the County of Nevada, State of 

Arkansas, on this 1/ day of L:<f1-£t'd 1986. 

(SEAL) 

I{ECEW!:.Ll 

.IAN 2 7 1987 

SALES T A:' 
Page 1 

socrtrn 2: That for purposes of the County Sales Tax as provided 

in this Ordi.nanoa and as applied to the o:mstruction of single family 

residential structt.tte, a single transaction shall l::le considered to be 

the coopleted structure. Tha sales tax inposed by said ordinance as 

anended shall te levied tesed upon the final cost of the materials purchased to build said structure rather than upon the increrental sales 

of rraterials used in said construction. 

SECl'IC>! 3: This ordinance will te in full force and effect fran 

and after its passage. 

SK"I'ICN 4: An ~ is tereby declared to exist and this 

Ordinance being necessary for the preservation of the public peace, 

health, and safety shall te in full force and effect after its passage. 

PASSED AND APPROVED this cf' day of ,._{~\:. .. c c _., , 1986. 

~y~Judge 

ATI'EST: